The October transactions were as follows. Oct. 5 Received $1,470 in cash from customers for accounts receivable due. 10 Billed customers for services performed $5,610. 15 Paid employee salaries $1,140. 17 Performed $600 of services in exchange for cash. 20 Paid $1,910 to creditors for accounts payable due. 29 Paid a $320 cash dividend. 31 Paid utilities $480. This is the trial balance of Sheridan Company on September 30 . The October transactions were as follows. Unearned Service Revenue Common Stock Retained Earnings Prepare a general ledger using T-accounts. Enter the opening balances in the ledger accounts as of October 1